湖南省重点税源企业监控情况分析

重点税源监控是税务管理的一项重要基础工作。本文通过对湖南省重点税源监控现状及效能进行分析，着重比较了重点税源企业的税负差异，研究探讨了重点税源监控管理存在的问题及困难，并对今后做好重点税源企业监控管理工作提出了对策措施。

A Status Quo Analysis of the Supervistion over the Enterprises as Key Tax Sources in Hunan Province

The monitoring and control of key tax sources is of fundamental importance in taxation supervision. This article gives an analysis of the efficiency and status quo of the supervision over the key tax sources in Hunan province, and compares the taxation differences among enterprises as key tax sources, and then it probes into some existing problems and diffculties in the supervision, and accordingly it proposes some measures to better the future supervision.